Autonomous Community of the Canary Islands

Regulations: Art. 18 quater Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Residents of the Autonomous Community of the Canary Islands will apply the following amounts as minimum taxpayer allowances, allowances for ascendants and for regional disability allowances:

Taxpayer tax-free threshold

• 5,606 euros per year in general.

• Plus 1,162 euros per year per taxpayer over 65 years old.

• Additionally1,414 euros per year per taxpayer over 75 years old.

Tax-free threshold for ascendants

• 1,162 euros per yearfor each over 65 years old.

• Plus 1,414 euros per year per taxpayerover 75 years old.

Minimum for disability of the taxpayer and for ascendants

• 3,030 euros per yearfor each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

• 9,090 euros per yearfor each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 65 percent.

• Plus 3,030 euros per year for each taxpayer or ascendant who proves they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent.